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AGA TOPICS Newsletter

From the National President
Sam M. McCall, MPA, CGFM, CPA, CIA, CGAP

Most of you are busy this time of year, and it’s been the same for me at work and as AGA National President. In my last TOPICS message, I had just returned from attending the joint meeting of the AGA Financial Management Standards Board and the Governmental Accounting Standards Board (GASB) in Norwalk, CT.

I then attended AGA’s First National Performance Management Conference (PMC) in Portland, OR. The conference was a tremendous success with more than 200 attendees hearing from local and national experts on performance measurement reporting, sparking lively discussions. AGA awarded Certificates of Recognition in SEA Reporting to cities, counties and state agency organizations. Also, AGA was honored that three of the seven GASB members attended the conference, with GASB member Richard Tracy serving as a conference co-chair, and GASB Chairman Bob Attmore, CGFM, and GASB member Cindy Green making presentations.

During the PMC, we met with AGA members interested in establishing a chapter in Salem, OR. AGA National President-Elect, Jeff Hart, CGFM, and I also attended a SEA Reviewer Training session presented by Hal Steinberg, CGFM, AGA’s SEA and CEAR Program Technical Director. About 25 participants took part in this training. The conference left me with the thought that SEA reporting, along with financial statement reporting, can be viewed as the cornerstone of democracy. Such reporting allows citizens to be engaged and informed about their government. I am already looking forward to next year’s conference and we are tentatively looking at locations in Chicago.

In late November, I had the honor of representing AGA at a Federal Accounting Standards Advisory Board (FASAB) Roundtable discussion on “the stewardship objective” described in FASAB Concept Statement 1. I then attended the 10th Annual Mid-Atlantic Professional Development Conference in Williamsburg, VA, and in December attended the Regional PDC sponsored by the Central Ohio and Greater Columbus chapters. Our National Executive Committee meets in Washington in December with AGA leadership later meeting at the Association Summit in New Jersey.

I continue to be amazed at the dedication and effort shown by AGA chapters as they sponsor educational events. I also continue to present my theme for this year—“Accountability Reporting with a Citizen Focus.” As accountability professionals, we support efficiency and effectiveness in government financial management. We also recognize that in government, equity, consensus and satisfaction are of interest in democratic processes; however, none of these criteria are necessarily efficient—indeed they are often inescapably inefficient. Therefore, our responsibility is to promote transparency in government. Woodrow Wilson noted in 1887 that the object of administrative study is to discover first what government can and should properly do, and second, how it can do those proper things with the utmost efficiency at the least cost in money and energy. We can help our elected leaders, appointed officials and program mangers by increasing government transparency and accountability so they can make informed policy decisions.

I wish each of you, and your families, a joyous holiday season and a Happy New Year!